(

a) Except as provided in subdivisions (b), (c), and (e), any accusation filed against a licensee pursuant to

Section of the Government Code shall be filed within three years from the date the board discovers the alleged act or omission that is the basis for disciplinary action, or within seven years from the date the alleged act or omission that is the basis for disciplinary action occurred, whichever occurs first. (

b) An accusation filed against a licensee pursuant to

Section of the Government Code alleging the procurement of a license by fraud or misrepresentation is not subject to the limitations set forth in subdivision (a). (

c) The limitation provided for by subdivision (

a) shall be tolled for the length of time required to obtain compliance when a report required to be filed by the licensee or registrant with the board pursuant to

Article 11 (commencing with

Section 800) of

Chapter is not filed in a timely fashion. (

d) If an alleged act or omission involves a minor, the seven-year limitations period provided for by subdivision (

a) and the 10-year limitations period provided for by subdivision (

e) shall be tolled until the minor reaches the age of majority. (

e) An accusation filed against a licensee pursuant to

Section of the Government Code alleging sexual misconduct shall be filed within three years after the board discovers the act or omission alleged as the ground for disciplinary action, or within years after the act or omission alleged as the ground for disciplinary action occurs, whichever occurs first. (

f) The limitations period provided by subdivision (

a) shall be tolled during any period if material evidence necessary for prosecuting or determining whether a disciplinary action would be appropriate is unavailable to the board due to an ongoing criminal investigation.